Category 3 includes failure to keep or produce records or make them available for inspection, copying etc, when asked to do so.

The laws affected are

Act

Section

CEMA

118G up to 31 March 2011

CEMA

118G(1) Note: From 01 April 2011 CEMA 118G is amended so that a Section 9 penalty now falls under CEMA 118G(1). From 01 April 2011 Schedule 36 penalties for failure to comply with an information notice or concealing, destroying or disposing of a document are provided for by CEMA 118G (2) and CEMA 118G(3). See ECP1250.